| 1 | 1 | | 88R2075 DRS-D |
|---|
| 2 | 2 | | By: Lozano H.B. No. 634 |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | A BILL TO BE ENTITLED |
|---|
| 6 | 6 | | AN ACT |
|---|
| 7 | 7 | | relating to the eligibility of land for appraisal for ad valorem tax |
|---|
| 8 | 8 | | purposes as qualified open-space land. |
|---|
| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 10 | 10 | | SECTION 1. Section 23.51(1), Tax Code, is amended to read as |
|---|
| 11 | 11 | | follows: |
|---|
| 12 | 12 | | (1) "Qualified open-space land" means land that is |
|---|
| 13 | 13 | | currently devoted principally to agricultural use to the degree of |
|---|
| 14 | 14 | | intensity generally accepted in the area and that has been devoted |
|---|
| 15 | 15 | | principally to agricultural use or to production of timber or |
|---|
| 16 | 16 | | forest products for two [five] of the preceding seven years or land |
|---|
| 17 | 17 | | that is used principally as an ecological laboratory by a public or |
|---|
| 18 | 18 | | private college or university and that has been used principally in |
|---|
| 19 | 19 | | that manner by a college or university for two [five] of the |
|---|
| 20 | 20 | | preceding seven years. Qualified open-space land includes all |
|---|
| 21 | 21 | | appurtenances to the land. For the purposes of this subdivision, |
|---|
| 22 | 22 | | appurtenances to the land means private roads, dams, reservoirs, |
|---|
| 23 | 23 | | water wells, canals, ditches, terraces, and other reshapings of the |
|---|
| 24 | 24 | | soil, fences, and riparian water rights. Notwithstanding the |
|---|
| 25 | 25 | | other provisions of this subdivision, land that is currently |
|---|
| 26 | 26 | | devoted principally to wildlife management as defined by |
|---|
| 27 | 27 | | Subdivision (7)(B) or (C) to the degree of intensity generally |
|---|
| 28 | 28 | | accepted in the area qualifies for appraisal as qualified |
|---|
| 29 | 29 | | open-space land under this subchapter regardless of the manner in |
|---|
| 30 | 30 | | which the land was used in any preceding year. |
|---|
| 31 | 31 | | SECTION 2. This Act applies only to the appraisal of land |
|---|
| 32 | 32 | | for ad valorem tax purposes for a tax year that begins on or after |
|---|
| 33 | 33 | | the effective date of this Act. |
|---|
| 34 | 34 | | SECTION 3. This Act takes effect January 1, 2024. |
|---|